Returns not filed during VCES period

[S.C. WADHWA]

Dear Experts,

We have paid service tax under VCES in two installment. After approaching for VCES-3 acknowledgement, they have given us one form of undertaking which is to be submitting very soon. In the undertaking there is one point ' I HAVE FILED/NOT FILED my service tax returns(ST-3) during the declared period, which we have not filed till date.

Now my query is whether we should file four returns related to declared period with late fee of ₹ 20000/- each before submitting the declaration 'TO BE SHOWN THAT THE RETURNS HAVE FILED' Whether it is correct, Please give your expert opinion immediately.

 

Regards,

WADHWA

AI Summary

VCES Provides Immunity from Late Fees for Unfiled Service Tax Returns, Says CBEC FAQs A user inquired about filing service tax returns during the Voluntary Compliance Encouragement Scheme (VCES) period, having paid in installments and received an undertaking form. The user asked whether to file four returns with a late fee before submitting the declaration. An expert clarified that VCES-3 is not linked to service tax returns and that declaring 'returns not filed' means no returns were filed during the declared period. The Central Board of Excise and Customs (CBEC) FAQs state that VCES provides immunity from late fees and penalties for unfiled or delayed returns, aside from interest and penalties.